The government ended the alcohol duty escalator for beer in 2013, and for cider, wine and spirits in 2014.
A Tax Impact and Information Note (TIIN) was published alongside these measures which set out the government’s assessment of the impacts of ending the beer duty escalator. The relevant TIINs for the 2013 changes are attached.
For the 2014 changes please see Section A63 of the Overview of Tax Legislation and Rates document which is also attached.
A separate assessment of the specific impact on the NHS was not undertaken.